New Hampshire § 75:3 Land and Buildings

New Hampshire Statutes

§ 75:3 — Land and Buildings

New Hampshire·Title V TAXATION·Ch. 75 APPRAISAL OF TAXABLE PROPERTY

Whenever a person owns or erects a building on land of another both may be taxed together as real estate to the owner of the land, provided a selectman or assessor, before or when taking the inventory, gives notice in writing to the landowner that such building is to be taxed to the landowner as real estate. An affidavit by the selectman or assessor giving the notice that such notice was given shall be evidence of the fact. The owner of the land shall have a lien on such building for the payment of the tax.

Free access — add to your briefcase to read the full text and ask questions with AI

Whenever a person owns or erects a building on land of another both may be taxed together as real estate to the owner of the land, provided a selectman or assessor, before or when taking the inventory, gives notice in writing to the landowner that such building is to be taxed to the landowner as real estate. An affidavit by the selectman or assessor giving the notice that such notice was given shall be evidence of the fact. The owner of the land shall have a lien on such building for the payment of the tax.

New Hampshire § 75:3 (Land and Buildings) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.